Detention of goods due to incomplete Part B of E-way bill. No ...

Goods detained for incomplete E-way bill. No intent to evade tax. No penalty under sec 129(3) for technical error. HC quashed orders.

Case Laws GST

August 8, 2024

Detention of goods due to incomplete Part B of E-way bill. No dispute on documents/goods. Part B filled before notice/seizure order. No mens rea found to evade tax. Citing M/S ROLI ENTERPRISES case, technical error without tax evasion intent warrants no penalty u/s 129(3). Similar ruling in PRECISION TOOLS INDIA case. Orders dated April 22, 2021 and November 20, 2021 quashed by HC. Writ petition allowed.

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Detention of goods due to incomplete Part B of E-way bill. No ...

Goods detained for incomplete E-way bill. No intent to evade tax. No penalty under sec 129(3) for technical error. HC quashed orders.

Case Laws GST

August 8, 2024

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